Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 02 - Gross Income
Chapter 04 - Finance Charges and Bad Debts
Section 35-4-02-04-200 - Bad Debts
Section 35-4-02-04-203
Universal Citation: MS Code of Rules 35-4-02-04-203
Current through September 24, 2024
When credit is extended by a third party or when the credit instrument or account receivable is sold to a third party, neither the third party nor the retailer is eligible for a refund of sales tax associated with any bad debt charged off for uncollectible accounts.
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